| Vorliegende Sprache |
eng |
| Hinweise auf parallele Ausgaben |
370534131 Buchausg. u.d.T.: ‡Leitner, Stephan: Information quality and management accounting |
| ISBN |
978-3-642-33208-1 |
| Name |
Leitner, Stephan |
| T I T E L |
Information Quality and Management Accounting |
| Zusatz zum Titel |
A Simulation Analysis of Biases in Costing Systems |
| Verlagsort |
Berlin ; Heidelberg |
| Verlag |
Springer |
| Erscheinungsjahr |
2012 |
| 2012 |
| Umfang |
Online-Ressource (XXIV, 187 p. 12 illus, digital) |
| Reihe |
Lecture Notes in Economics and Mathematical Systems ; 664 |
| Lecture notes in economics and mathematical systems |
| Band |
664 |
| Notiz / Fußnoten |
Description based upon print version of record |
| Weiterer Inhalt |
Information Quality and Management Accounting; A Simulation Analysis of Biasesin Costing Systems; Foreword; Preface; Contents; List of Figures; List of Tables; List of Symbols; Chapter1 Introduction; 1.1 Research Problem and Research Questions; 1.2 Prior Research; 1.3 Rationale for the Choice of Research Method; 1.4 Structure of Chapters; Bibliography; Chapter2 Management Accounting; 2.1 The Roles of Management Accounting; 2.2 Management Accounting Information; 2.2.1 Management Accounting Data and Information. 2.2.2 The Decision-Facilitating and the Decision-Influencing Role of Accounting Information2.3 Types of Management Accounting Systems; 2.3.1 Financial Accounting Systems; 2.3.2 Management Accounting Systems; 2.3.2.1 Cost Accounting Systems; 2.3.2.2 Capital Budgeting and Capital Accounting Systems; Bibliography; Chapter3 Conceptual and Theoretical Framework; 3.1 Conceptual Framework; 3.1.1 Bias and Error in Different Contexts; 3.1.1.1 Research on Human Error; 3.1.1.2 Research on Accounting; 3.1.1.3 Research on Data Quality; 3.1.1.4 Summary and Applied Concept of Bias and Error. 3.1.2 Sources for Biasing Behavior3.1.2.1 Intentional Biasing Behavior; 3.1.2.2 Unintentional Biasing Behavior; 3.2 Theoretical Framework; 3.2.1 The Hidden Action Problem; 3.2.2 Earnings Management and the Revelation Principle; Bibliography; Chapter4 Research Design and Model Formalization; 4.1 The Computational Model of the Costing System; 4.1.1 Determining and Classifying Costs; 4.1.2 Allocation of Indirect Costs to Cost Centers; 4.1.3 Internal Cost Allocation; 4.1.4 Cost Allocation to Products; 4.1.5 Calculation of Decision Influencing and Decision Facilitating Information. 4.1.6 Overview of the Main Processing Steps and Interactions4.2 The Model of the Agents' Behavior and Resulting Biases; 4.2.1 The Generalized Model of Principal-Agent Relations; 4.2.2 Specific Characteristics of the IncorporatedPrincipal-Agent Relationsand the Agents' Biasing Behavior; 4.2.2.1 Principal-Agent Relations Ex-Ante to Operations; 4.2.2.2 Principal-Agent Relations Ex-Post to Operations; 4.2.3 Sequence of Events and Overview of Biases Under Investigation; 4.3 Operationalization of the Structure of Biases; 4.3.1 Input Biases Ex-Ante to Operations. 4.3.1.1 Categorization of Cost Centers4.3.1.2 Categorization of Cost Categories; 4.3.1.3 Building of Direct Cost Pools; 4.3.1.4 Assignment of Direct Cost Pools; 4.3.1.5 Assignment of Cost Drivers for Allocation Type 2; 4.3.2 Input Biases Ex-Post to Operations; 4.3.2.1 Input Cost Objects; 4.3.2.2 Assignment of Cost Categories; 4.3.2.3 Differences in Valuation; 4.3.2.4 Basis for Allocation Type 1; 4.3.2.5 Basis for Allocation Type 2; Bibliography; Chapter5 Costing System Sophistication and Quality of Provided Information; 5.1 Parameterization and Data Analysis. 5.2 Sensitivity of Biases to Costing System Sophistication |
| Titelhinweis |
Buchausg. u.d.T.: ‡Leitner, Stephan: Information quality and management accounting |
| ISBN |
ISBN 978-3-642-33209-8 |
| Klassifikation |
KFCM |
| BUS001010 |
| KF |
| BUS001040 |
| 657 |
| 658.15110285 |
| HF5601-5688 |
| HF5667-5668.252 |
| QP 830 |
| Kurzbeschreibung |
Introduction -- Management Accounting -- Conceptual and Theoretical Framework -- Research Design and Model Formalization -- Costing System Sophistication and Quality of Provided Information -- Effects of Single Input Biases on the Quality of Provided Information -- Effects of Multiple Input Biases on the Quality of Provided Information -- Discussion -- Summary and Conclusion |
| 2. Kurzbeschreibung |
One of the main aims of management accounting is to provide managers with accurate information in order to provide a good basis for decision-making. There is evidence that the information provided by management accounting systems (MAS) is distorted and the occurrence of biases in accounting information is widely accepted among users of MAS. At the same time, the intensity and the frequency of use of MAS increase, too. Consequently, the quality of the provided information is critical. The focus of this simulation study is twofold. On the one hand, the impact of the sophistication of traditional costing systems on error propagation in the case of a set of input biases is investigated. On the other hand, the impact of single and multiple input biases on the quality of the information provided by traditional costing systems is focused. In order to investigate the research questions, a simulation approach is applied |
| 1. Schlagwortkette |
Rechnungswesen |
| Informationsqualität |
| ANZEIGE DER KETTE |
Rechnungswesen -- Informationsqualität |
| SWB-Titel-Idn |
378521446 |
| Signatur |
Springer E-Book |
| Bemerkungen |
Elektronischer Volltext - Campuslizenz |
| Elektronische Adresse |
$uhttp://dx.doi.org/10.1007/978-3-642-33209-8 |
| Internetseite / Link |
Volltext |
| Siehe auch |
Inhaltstext |
| Siehe auch |
Volltext |
| Siehe auch |
Cover |
